SK IE Technology's core business is making and selling the lithium-ion battery separator (LiBS), a thin film that keeps the cathode and anode from touching directly to prevent fire and explosion, with a foldable transparent cover window (FCW) as a secondary line, so its results are heavily tied to electric-vehicle sales. Recently it has been trimming loss-making, low-efficiency lines by selling its 100% stake in the Changzhou plant in China and halting operations at the domestic Jeungpyeong plant within the year, consolidating production around Poland; the Polish plant keeps expanding, and once complete it aims to route a significant share of its 1.54 billion m² annual capacity toward ESS. What stands out is a mix of strength and caution: it has narrowed losses by cleaning up loss-making lines, the shares have fallen below a P/B of 0.5x to price in much of the downturn, and it has pivoted toward ESS, while the roughly 20% plant utilization creates a heavy fixed-cost burden, the timing of a return to profit is unconfirmed, and net debt stands at ₩1.28 trillion, making the timing of a demand recovery and rising utilization the key question.

At-a-glance assessment financial health · growth · profitability · valuation

Financial healthCaution
  • Assets that can be turned to cash within a year fall short of near-term liabilities (current ratio 89.2%).
  • The most recent full-year net result was a loss.
GrowthHigh growth
  • Revenue rose 20.2% year over year, and the pace is quickening (3-year trend: mixed).
  • Most recent quarter (Q1 2026) revenue was 38.4% lower than a year earlier.
ProfitabilityLoss-making
  • ROE is -8.1% (controlling-interest basis). It is below the sector average.
  • Operating margin is -94.1%.
ValuationUndervalued
  • P/E is hard to compute here, so this is read on P/B.

Ownership & governance As of 2025-12-31

Largest shareholder SK Innovation 53.35% (corporate)

Controlling bloc incl. related parties 53.35%

With the controlling bloc holding 53%, control is very secure but the free float is thin.

🔎 In-depth analysis

🏢Business
  • This company's core business is making and selling the 'separator (LiBS),' one of the four key materials in a lithium-ion battery.
  • The separator is a thin film that keeps the cathode and anode from touching directly, preventing fire and explosion, and it is a core component that determines the safety of EV and ESS batteries.
  • Most revenue comes from this separator, with a foldable transparent cover window (FCW) used in smartphones and the like attached as a secondary line.
  • Its customers are automakers and battery-cell manufacturers, so the company's results are heavily driven by how many electric vehicles are sold.
📈Price & chart
  • The latest close is ₩16,000 and the market cap is ₩1.3 trillion.
  • The price sits below the 20-day line (₩16,898) and below the 60-day line (₩20,695).
  • Trading below both the short- and mid-term moving averages, the trend looks pressured.
  • The RSI (an indicator that gauges upward versus downward momentum over the past 14 days on a 0-100 scale) is 44.1, a neutral reading.
  • The one-month change is -5.3%, the three-month change is -27.4%, and the price sits -53.3% from its 52-week high.
  • Relative strength versus the KOSPI is 4 (on a 1-99 scale, converted from returns against the index over the past year with more weight on recent performance; higher means stronger than the market), placing it in roughly the top 97% of all stocks by strength.
  • Over the past three months it lagged the index by 42.4%.
  • Chart readings are best viewed alongside trading volume and disclosure dates.
📊Key metrics
  • The company is currently not turning a profit, so the P/E ratio (how many times one year's earnings the price represents) cannot be calculated.
  • Instead, the P/B (how many times book net assets the price represents) is 0.5x, meaning it trades at half the value of the company's net assets.
  • The 2025 operating loss was ₩246.3 billion and the net loss was ₩211.4 billion, a large deficit.
  • The debt ratio (debt against equity) is 69%, not overly heavy, but net borrowings (real debt after subtracting cash from total borrowings) reach about ₩1.28 trillion.
  • The FCF yield (actual cash generated against market cap) is -11.8%, with cash flowing out due to expansion investment and losses.
  • That said, these losses and negative cash flow should be read as figures produced at the trough of an EV demand slowdown.
  • A company being fundamentally weak and a company being temporarily in the red because the industry is poor need to be read separately.
🚀Growth
  • Revenue fell sharply from ₩648.3 billion in 2023 to ₩217.8 billion in 2024, then rebounded 20% to ₩261.8 billion in 2025.
  • Earnings are still in the red, but the direction is improving.
  • The operating loss narrowed from ₩290.9 billion in 2024 to ₩246.3 billion in 2025, and the net loss also shrank from ₩246.6 billion to ₩211.4 billion, a narrowing-deficit trend.
  • However, Q1 2026 was weak again, with revenue of ₩35.9 billion (-38% year on year) and an operating loss of ₩73.2 billion.
  • The direct cause was average plant utilization falling to around 20%.
  • To break this loss-making structure, the company is sweepingly restructuring its production footprint.
  • The keys to earnings improvement are recovering utilization and securing ESS orders, and the company has set improvement from the second half onward as its goal.
  • It has not yet confirmed and formalized a timing for the return to profit.
📰Recent news & filings
  • Most recent filings concern 'production restructuring.' The company decided to sell its 100% stake in the Changzhou plant in China to a local firm, and it will halt operations at the domestic Jeungpyeong plant within the year.
  • Both decisions are moves to trim loss-making, low-efficiency lines and consolidate production around Poland.
  • At the same time, the Polish plant keeps expanding; once complete it aims to raise capacity to 1.54 billion m² per year and route a significant share of that toward ESS.
  • In other words, this is a restructuring of 'cutting today's loss-making lines and concentrating where demand is reviving (Poland and ESS).'
🧭Bottom line
  • This name rides the industry cycle of EV and battery materials directly.
  • The strengths are clear.
  • The company is narrowing losses by cleaning up loss-making lines.
  • The shares have already fallen below half of book net assets (a P/B of 0.5x), pricing in much of the downturn.
  • The pivot toward the new ESS demand source is also a thread of recovery.
  • The cautions are equally clear.
  • Plant utilization is very low at around 20%, creating a heavy fixed-cost burden.
  • The company has not been able to confirm a timing for the return to profit.
  • Net borrowings are heavy at ₩1.28 trillion and cash keeps flowing out, so the stamina to withstand expansion investment and financial burden is the key question.
  • In short, there is room for a strong rebound if EV and ESS demand recovers and utilization climbs.
  • Conversely, if that timing is delayed, the losses and funding burden persist.

🔎 Valuation vs peers Inconclusive

Compared against listed companies in the EV and ESS battery-materials chain that ride the same demand cycle.

PeerP/EP/BROE
Samsung SDI0.00x1.51x-3.03%
Ecopro BM277.09x6.31x2.28%

Because the company is loss-making, a P/E-based undervalued/overvalued judgment does not hold. Instead, on price versus net assets, the P/B of 0.5x is clearly lower than Samsung SDI (1.8x) and Ecopro BM (7.1x) in the same battery-materials chain. Against asset value it trades cheaply. But this low price is also the market reflecting a loss-making phase in which plant utilization has fallen to 20%. So the valuation at this point holds both 'cheap against assets' and 'uncertain when earnings will return.' Before a recovery in end demand and a normalization of utilization are confirmed, it is hard to declare it definitively undervalued, so the read is inconclusive.

₩16,000 +11.11%
Market cap $867.3M

Price history Close · MA20 · MA60

Close MA20MA60

The latest close is ₩16,000 and the market capitalization is ₩1.3 trillion. The price sits below its 20-day moving average (₩16,898) and below its 60-day moving average (₩20,695). It is under both its short- and medium-term moving averages, so the trend looks subdued. The RSI (a supplementary indicator that gauges the strength of gains versus losses over the past 14 days on a 0-100 scale) is 44.1, a neutral level. The one-month change is -5.3%, the three-month change is -27.4%, and the position relative to the 52-week high is -53.3%. Relative strength versus the KOSPI is 4 (on a 1-99 scale, converted from returns against the index over the past year with more weight on recent performance; higher means stronger than the market). It is stronger than roughly 3% of all stocks. Over the past three months it lagged the index by 42.4%. Chart interpretation is best done alongside trading volume and the dates on which disclosures occur.

Relative performance stock vs index · start = 100

4Relative strength vs KOSPI1–99 · last 12 months’ return vs the index, recency-weighted · higher = stronger than the marketTop 97% strength

Excess return vs index · 3M -42.35% / 6M -60.04% / 12M -76.18%

StockKOSPI

Key metrics vs sector median

Valuation

P/E (trailing)
P/B0.50x
P/S5.01x
EPS₩-2,585
BPS (book value/share)₩31,808
Dividend yield
DPS

A net loss makes the P/E an unreliable valuation gauge. The P/B of 0.50x is below the sector median (2.15x).

Enterprise value (EV)

Net debt$850.0M
EV (enterprise value)$1.7B
EV/Sales9.90x
FCF (free cash flow)-$102.6M
FCF yield-11.81%

EV = market cap + net debt. It reflects cash and debt, so it captures the real cost of the whole business that market cap alone misses; lower multiples are cheaper relative to earnings or sales.

Profitability & financials

ROE-8.13%
Operating margin-94.08%
Net margin-80.73%
Debt ratio68.82%
Payout ratio

Return on equity (ROE) is -8.1%, below the sector average (2.0%). The operating margin is -94.1%. The debt ratio is 68.8%, so the financial structure is stable.

Growth FY2025 · annual report (consolidated)

Item202320242025YoY
Revenue$429.7M$144.4M$173.6M+20.20% ↑ faster
Operating profit$33.2M-$192.9M-$163.3M
Net profit$54.5M-$163.5M-$140.1M
5-year20212022202320242025
Revenue$400.2M$388.3M$429.7M$144.4M$173.6M
Operating profit$59.1M-$34.7M$33.2M-$192.9M-$163.3M
Net profit$63.2M-$19.7M$54.5M-$163.5M-$140.1M
Revenue CAGR4-yr avg -18.85%

Revenue rose 20.2% year over year (2023 ₩648.3 billion → 2024 ₩217.9 billion → 2025 ₩261.9 billion), and the three-year trend is 'mixed'. The pace of growth also quickened from the prior year. Operating results are in the red, so a swing back to profit matters more than the growth rate here. Over the 5 years on record, revenue compound annual growth (CAGR) is -18.9%. The two-year revenue CAGR is -36.4%. In the most recent quarter (Q1 2026), revenue was 38.4% lower than the same period a year earlier.

Latest quarterly results Q1 2026 · vs year-ago

Revenue$23.8M
Revenue YoY-38.40%
Operating profit-$48.5M
Op. profit YoY
Net profit-$54.2M
Net profit YoY

Technical indicators

RSI (14)44.1
MA20₩16,898
MA60₩20,695
1-month-5.33%
3-month-27.44%
vs 52-wk high-53.35%

What stands out

  • P/E and P/B are both low versus peers, so the price looks inexpensive relative to earnings and assets.
  • Revenue grew 20.2% year over year, a sign of growth.

Points to watch

  • Assets that can be turned to cash within a year fall short of near-term liabilities (current ratio 89.2%).
  • The most recent full-year net result was a loss.
  • The most recent full year was a loss, so it is worth checking whether profitability recovers.

Recent news & events searched · sourced

Figure cross-check computed ↔ external

MetricComputedExternalStatusSource
2025 operating loss-₩246.3 billion-₩246.3 billionConfirmedlink
Q1 2026 revenue₩35.9 billion₩35.9 billionConfirmedlink
P/B0.5xUnverifiedlink

Recent filings

📖 Plain-language glossary — expand if you are new to this
P/E
How many times a year's net profit the price is worth (lower is cheaper relative to earnings). The P/E here is on trailing (last full-year) results; for companies whose earnings swing fast (memory chips and other cyclicals/high-growth), a forward P/E on this year's expected earnings is more accurate.
P/B
Price relative to net assets (equity). Around 1x means it trades near book value; below 1x means below book.
P/S
Price relative to a year's revenue — useful for growth companies with thin earnings.
Net debt / EV
Net debt = interest-bearing debt − cash. Negative means more cash than debt (net cash). EV (enterprise value) = market cap + net debt, closer to what it would cost to buy the whole business.
EV/EBIT · EV/EBITDA · EV/Sales
Enterprise value against operating profit (EBIT), EBITDA, or revenue. Unlike P/E these reflect debt and cash; lower is cheaper relative to earnings power or sales.
FCF / FCF yield
Free cash flow = operating cash − capex, the cash actually left over. FCF yield = FCF ÷ market cap; higher means more cash generated per unit of market value.
Intrinsic value (DCF)
Future free cash flow (or, for some capex-heavy but profitable names, forecast earnings) discounted to today to estimate per-share value. Because it shifts a lot with the discount-rate and growth assumptions, it is shown as a bear/base/bull range, and the basis and assumptions are disclosed in one line beneath it.
ROE
How much profit the company earns in a year on its equity (%). Higher means better returns on capital.
EPS / BPS
Earnings per share / net assets (book value) per share.
Operating / net margin
Profit left from the core business / final profit after tax and interest, per unit of revenue.
Debt ratio
Debt relative to equity (%). Higher means more reliance on borrowing (norms vary by sector).
Current ratio
Assets convertible to cash within a year against debt due within a year. Above 100% leaves some short-term headroom.
Interest coverage
How many times operating profit covers the interest owed. Below 1x means operating profit alone struggles to cover interest.
Dividend yield / payout ratio
The year's dividend as a % of today's price / the share of earnings paid out as dividends.
Revenue CAGR
Multi-year growth expressed as a single yearly average (compound annual growth rate).
RSI (short-term signal)
Whether recent price action is overheated or beaten down. Above 70 is overbought, below 30 oversold.
MA20 / MA60 (moving averages)
The 20- and 60-day average price. Price above them signals a firmer short-term trend.
vs 52-week high
How far below the past year's peak the price sits now (%).

All figures are for reference only; how they read varies by sector and over time.

Sources: Korea FSC market-price API (data.go.kr), OpenDART, KRX/KIND — public data only.

Bong Stocks presents public-data-based information for reference only. It is not investment advice and contains no target prices, ratings, or buy/sell recommendations. Verify independently before making any decision.